对注册会计师审计常见问题的探讨

由于种种原因,被审计单位会计报表项目存在的错报、漏报的现象所表现的形式多种多样,注册会计师在审计方法上就应根据报表项目的性质、内容以及经济业务形成的过程,选择适当的处理方法,才能达到预期审计目的,保证信息质量的真实性和有用性,以减少审计风险.     

Prostate cancer: a review of common underwriting problems, part 2

This article is Part 2 of a two-part discussion of prostate cancer from an underwriting perspective that covers clinical staging, tissue staging, and follow-up of treated prostate cancer. Prostate biopsy is the diagnostic gold standard. Needle biopsy technique, sensitivity and specificity, and interpretation of findings, including a detailed discussion of Gleason grading, are discussed. Prostate cancer staging using the TNM system and the modified Whitmore-Jewitt system are compared and contrasted. Finally, methods for monitoring post treatment clinical course and the prediction of risk of post treatment recurrence are reviewed.     

Prostate cancer: a review of common underwriting problems, Part 1

Part 1 of a two-part discussion of Prostate Cancer from an underwriting perspective, covers the epidemiology and screening for prostate cancer. Included is a "Primer on Screening Tests" that discusses problems with digital rectal exam (DRE) and prostate specific antigen (PSA) as screening tests. Approaches to enhancing the use of PSA for screening including age and race specific ranging, PSA density, PSA velocity, free PSA, and complexed PSA are discussed. Arguments for and against the use of PSA for prostate cancer are presented. The widespread use of PSA testing in the insurance setting is contrasted with cautious statements concerning general use of PSA in the clinical preventive care setting. In a future issue, Part 2 will cover staging and follow-up of treated prostate cancer.     

Work and Babies

Four best friends met at the hospital since their wives were giving births to their babies. The nurse came up to the rst man and said, Congratulations, you got twins. The man said, How strange, I’m the manager     

Work and its future

The concept of the work ethic is examined in a historical context, and is used in an examination of the future of work in industrialized cultures. The future of work is considered in the light of ideas about and trends in leisure. It is concluded that in the 21st century there will be a restructuring of society's values regarding the work ethic and its relationship to the rest of social and individual life.     

加强思想政治工作 保证企业科学发展

加强思想政治工作必须有一个有效的载体,也就是维系全行员工思想的一根主线。当前,思想政治工作的最有效载体就是学习实践科学发展观。我行的思想政治工作要围绕这根主线开展,并逐步引向深入,让全行上下有一个统一的理念,使广大员工的思想水平和行为在践行科学发展观中得到不断提升。为了达到这一目的,必须从以下几个方面抓好落实。     

工行思想政治工作的新课题——试论对员工的人文关怀和心理疏导

无论当今社会经济、政治、文化的发展进步,还是近年来工商银行经营发展战略转型,都给工行的思想政治工作提出了一个新的重大课题,这就是如何加强对员工的人文关怀和心理疏导。本文试就与此相关的几个问题阐述一些看法。     

多措并举做好政府采购工作

政府采购是我国财政改革的一项重要内容，是市场经济条件下加强财政支出管理．延伸财政支出监督职能、规范政府消费行为、从源头抑制腐败的一种有效手段。我国自实行政府采购制度以来，取得了良好的经济效益和社会效益。但政府采购制度作为一个新生事物，在我国起步较晚，还存在许多问题，诸如：政府采购缺乏具体的法律依据；机构设置不规范，管采不分；缺乏预算和计划性；采购网络化进展缓慢；节能产品没有节能标准；制度不健全；工程采购长期游离于政府采购领域之外等。笔者认为，需要多措并举才能做好政府采购工作。[编者按]     

Dynamic pricing and imperfect common knowledge

Introducing private information into the dynamic pricing decision of firms by adding an idiosyncratic component to marginal cost can help explain two stylised facts about price changes: Aggregate inflation responds gradually and with inertia to shocks at the same time as individual price changes can be large. The inertial behaviour of inflation is driven by privately informed firms strategically ‘herding’ on the public information contained in the observations of lagged aggregate variables. The model also matches the average duration between price changes found in the data and it nests the standard New-Keynesian Phillips Curve as a special case. To solve the model, the paper derives an algorithm for solving a class of dynamic models with higher order expectations.     

Price discovery and common factor models

If a financial asset is traded in more than one market, common factor models may be used to measure the contribution of these markets to the price discovery process. We examine the relationship between the Hasbrouck (J. Finance (50) (1995) 1175) and Gonzalo and Granger (J. Bus. Econ. Stat. 13 (1995) 27) common factor models. These two models complement each other and provide different views of the price discovery process between markets. The Gonzalo and Granger model focuses on the components of the common factor and the error correction process, while the Hasbrouck model considers each market's contribution to the variance of the innovations to the common factor. We show that the two models are directly related and provide similar results if the residuals are uncorrelated between markets. However, if substantive correlation exists, they typically provide different results. We illustrate these differences using analytic examples plus a real world example consisting of electronic communications networks (ECNs) and other Nasdaq market makers.     

哲学问题与和谐

我对哲学知之甚少,但对哲学问题有一定的兴趣,可还远不敢说有什么哲学思想。约翰·梅纳德·凯恩斯说过:经济学家和政治哲学家的思想,在对的时候和错的时候,都比人们一般认识到的要强有力得多。这个世界实际上就是由这些思想统治的,这位先哲说的话,我不敢说读懂了,但我从中看出些许哲学中的联系来。     

Putable common stock

The underpricing of initial public offerings is a well-documented phenomenon in the financial literature. The purpose of this paper is to show how this empirical regularity could be solved by an appropriate choice of financing instruments, namely, by an intelligent mix of common stocks and put options. The latter additional instrument, modeled in this paper as a lump sum paid by insiders of the firm to outsiders, helps alleviate the asymmetry of information existing between insiders and outsiders of the corporation, allowing good firms to sell the package they offer at the full information value.     

中国注册会计师胜任能力指南

第一章 总则 第一条 为满足社会经济发展对注册会计师胜任能力日益提高的要求,明确注册会计师应当具有的专业素质和实务经历,提供注册会计师培养和选拔的衡量标准,指导注册会计师教育、考试、培训等人才培养工作,制定本指南.     

Environmental problems and developing countries

The status of environmental conditions for forests, soils, water, air, and atmospheric changes is presented for developing countries. Loss and degradation of forests continue. The rate of cutting of moist tropical forests is 17-20 million hectares/year. The consequences would be eventual total destruction within several generations, lost soil and watershed protection, local climate change, and habitat destruction. The human toll can also be great as seen by the flooding deaths of 5000 Philippine villagers. Soil erosion is a greater danger than desertification. In sub-Saharan Africa, total harvest and yields of important food crops have declined compared to increases elsewhere in the world. In countries such as Costa Rica, Malawi, Mali, and Mexico the soil losses approximate .5-1.5% of gross domestic product annually. Progress has been made in water purification, but there are still nearly 1 million people in the developing world without access to clean water for drinking and bathing. 1.7 billion have inadequate sanitation. Access to sanitation in urban areas is on the rise. Waterborne diseases are a result of poor sanitation: 900 million cases of diarrheal disease/year, 500 million with trachoma, 200 million with schistosomiasis, or bilharzia, and 900 million from hookworm. Other diseases resulting from improper sanitation are cholera, typhoid, and paratyphoid. Water scarcity is another problem. Air quality is threatened by dust and smoke pollution which contribute to respiratory illnesses, by indoor burning of wood and charcoal particularly in rural Africa and south Asia, and high levels of lead from automobile emissions. Hundreds of thousands of people are affected through increased illness and even loss of mental functioning as in the case of lead poisoning. Atmospheric changes such as ozone depletion or global warming may not show their impact until decades later. The consequences are high levels of ultraviolet radiation which cause cancers, cataracts, and possibly immune system damage, and temperature increases which will increase the levels of the seas.